SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR
In the result, this appeal of the assessee is allowed
ITA 25/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17
Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R
Section 115Section 131Section 143(3)Section 263
269T are not attracted.
Thus, the ld. PCIT was not right in invoking the provisions of Section 263 of the Act on this issue.
15. Issue/Point No.4: It was observed by the ld. PCIT that the assessee has received unsecured loan form Shri Virendra Agarwal and the same was not examined by the A.O. However, in this regard, we have